FPS on or before payday. EPS by the 19th of the following tax month where required. Payroll reporting should be routine, not a scramble.
Real Time Information is how employers report pay and deductions to HMRC through payroll software. The main report is the Full Payment Submission, or FPS. It tells HMRC who has been paid, when they were paid, and what tax, National Insurance and deductions were taken.
The FPS is due on or before payday unless a specific exception applies. The payment date used must reflect the usual payday rules, even if pay is made early because of a bank holiday.
The Employer Payment Summary, or EPS, is used where HMRC needs adjustment information, such as statutory payment recovery, CIS deductions suffered, apprenticeship levy or no employees paid in a tax month. Where required, the EPS must be sent by the 19th of the following tax month.
The Full Payment Submission filed on or before payday, every pay run.
The Employer Payment Summary submitted for reclaims, CIS and levy adjustments.
Submission confirmations and payroll reports kept with the pay run for later questions.
Every UK employer running PAYE payroll.
For businesses paying employees through payroll and needing clean RTI reporting.
For employers with CIS deductions suffered or payroll adjustments that may need EPS treatment.
For employment models where payroll reporting must be aligned with the employing entity and pay cycle.
Everything Real Time Information requires, prepared and recorded for you.
Submission timing aligned to payday, with pay and deductions checked before reporting.
Adjustments reviewed each tax month so statutory recovery and other reductions are not missed.
Names, addresses, National Insurance numbers, payroll IDs, tax codes and pay dates checked before they create avoidable HMRC queries.
Starter, leaver and year-end reporting managed end to end, including P60s for your staff.
We deal with HMRC on the reporting, so you do not spend time on hold or chasing corrections.
Submission confirmations, payroll reports and exception notes kept with the pay run.
Answers to the most common questions about RTI and HMRC reporting.
An FPS must normally be sent on or before the employee's payday. It reports pay, deductions and employee payroll information to HMRC.
An EPS is used for employer-level adjustments, such as statutory payment recovery, CIS deductions suffered, apprenticeship levy, employment allowance claims where applicable, or a tax month where no employees were paid.
Where an EPS is required to reduce what is owed to HMRC for a tax month, it should be sent by the 19th of the following tax month.
Yes, where authorised as your payroll agent. We can also prepare the RTI pack for your approval if your internal team files directly.
Send us your pay dates, PAYE references and current RTI process. We will show how FPS, EPS and payroll records can be controlled each cycle.